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An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities
Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International journal of accounting, auditing and … 6 (2010) 1, pp. 80-107
Persistent link: https://www.econbiz.de/10003944518
Cover Image
An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities
Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 80-107
Audit policy has used numerous terms to define auditors' responsibilities over the past several decades. This study explores the structural relationship among key terms used to define auditors' responsibilities including 'misstatement' and embedded terms such as error, irregularity and fraud....
Persistent link: https://www.econbiz.de/10008592840
Cover Image
An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities
Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International journal of accounting, auditing and … 6 (2010) 1, pp. 80-107
Persistent link: https://www.econbiz.de/10009854583
Cover Image
An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities
Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 80-107
Audit policy has used numerous terms to define auditors' responsibilities over the past several decades. This study explores the structural relationship among key terms used to define auditors' responsibilities including 'misstatement' and embedded terms such as error, irregularity and fraud....
Persistent link: https://www.econbiz.de/10008538779